Ohio Code § 2105.051
Ohio Code § 2105.051. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 2105.051.
When a person dies, property that the person gave during the person's lifetime to
an heir shall be treated as an advancement against the heir's share of the estate
only if declared in a contemporaneous writing by the decedent or acknowledged in writing
by the heir to be an advancement. For this purpose, property advanced is valued as of the time the heir came into
possession or enjoyment of the property, or as of the time of death of the decedent,
whichever occurs first. If the heir does not survive the decedent, the property shall not be taken into
account in computing the intestate share to be received by the heir's issue, unless
the declaration or acknowledgment provides otherwise.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 2105.051
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 2105.051?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 2105.051 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 2105.051 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.